Accounting Directives

Content Under Review

The content on this page is under review. While we work to provide the latest updates, all posted policies should be considered in effect. Significant policy changes will be communicated via email.

Accounting Directives are documents that provide accounting guidance for recording and reporting complicated event driven transactions such as stimulus activity under the American Recovery and Reinvestment Act (ARRA). A directive may be supported by underlying policies and procedures contained in the Accounting Policy Manual.

Directive topics may apply to all State of Georgia accounting organizations or to only a sub-set of those organizations, regardless of their accounting systems.

Click on the links below to view the Accounting Directives:

• AD 201003 Early Return Surplus
• AD 201001 Interagency Receivables and Payables
• AD 201701 PCard Payment Method
• AD 200905 Statewide Expenditure Controls to Comply with Allotment Reductions
  • PO Year End Procedures – Disencumber Balances that will not be used
• AD 200902 Contract/Grant Monitoring
  • Components of an Effective Contract Monitoring System
• AD 200901 Accounting for Federal Stimulus Funds